2025 (4) TMI 2305

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....e : Smt. Kusum Bansal, CIT, DR ORDER PER RAJPAL YADAV, VP The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short 'the CIT (A)'] dated 26.02.2023 passed for assessment year 2015-16. 2. The assessee has taken four grounds of appeal out of which Ground No. 3 and 4 are general grounds and they do not call for recording of a....

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....d under Section 153A, assessee has filed his return of income declaring total income at Rs. 2,25,000/-. There was no incriminating material found at the premises of the assessee, no separate addition was made. The AO has observed that out of the total income declared by the assessee Rs. 66,666/- was alleged to be received from Bajwa Developers Ltd. He did not dispute this amount but rest of the am....